https://www.taxtmi.com/caselaws?id=86161 Inconsistencies between statutory RG 23D entries, invoices and actual despatches were treated as a contravention of Rule 57GG because the records showed sale in one name while private records reflected despatch to another, creating risk of double Modvat credit and revenue loss; the penalty under Rule 173Q was sustained. Cancellation of the registration certificate was not supportable under Rule 174(11) because that provision applies only to breaches of registration conditions or specified convictions, and not to every other rule violation. The order cancelling registration was therefore set aside, while the penalty for the invoicing and record-keeping breach remained intact. en-us Mon, 14 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86161 Inconsistencies between statutory RG 23D entries, invoices and actual despatches were treated as a contravention of Rule 57GG because the records showed sale in one name while private records reflected despatch to another, creating risk of double Modvat credit and revenue loss; the penalty under Rule 173Q was sustained. Cancellation of the registration certificate was not supportable under Rule 174(11) because that provision applies only to breaches of registration conditions or specified convictions, and not to every other rule violation. The order cancelling registration was therefore set aside, while the penalty for the invoicing and record-keeping breach remained intact. Case-Laws Central Excise Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86161